BELLEVILLE, Ill. (AP) – A state auditor general report has found that a new court in Illinois created to resolve taxpayer complaints has poorly managed expenses and won’t open an office outside of Chicago.

The Belleville News-Democrat reports that the Illinois Independent Tax Tribunal started a year and a half ago to mediate disputes between taxpayers and the Illinois Department of Revenue. The audit has found the court hasn’t opened a Sangamon County office as required by law. It also says the court refused to hire a reporter or clerk, two positions it was supposed to fill.

The court says it couldn’t financially justify the personnel or space costs.

The Auditor General recommended the court seek a legal resolution if it didn’t want to fulfill its obligations.